VPDS171400 - Vaping Products Duty and Vaping Duty Stamps: Record keeping: VDS specific record keeping requirements

Those traders approved for VDS will be required to keep the following records:

  • stamp lifecycle: orders/receipts of stamps; secure storage logs; returns/credits of unused or spoilt stamps; records of lost, stolen or damaged stamps and incident outcomes
  • stamped product inventory: stamped stock on hand by SKU and batch